Parochial Church Council of Saint Andrews v Customs and Excise: VDT 29 Apr 2005

Value added tax – zero-rating – construction of building – church and church hall – reconstruction of church hall and addition of other space – whether enlargement or extension to existing buildings – yes – whether annexe – no.

Citations:

[2005] UKVAT V19061

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.228531